Madras High Court has held that prescription of a uniform time table for all students can never be said to affect the religious faith of any individual. Even in respect of educational institutions run by minorities protected under Article 30(1) of the Constitution, the Supreme Court has not precluded the state from imposing regulations and those institutions were directed to follow the general laws of land.
The Court further held that any student who joined the college is bound to attend the working schedule of the college. A college prescribing time table for the academic purpose cannot be said to be intruding into any religious faith of an individual as the individual has the freedom to join any college of his/her choice. The regulations do not offend any one's religious faith. If it (time table) was not suitable to any one, they should have left the campus in which event the college could have admitted another person before the cut-off date prescribed for admission.
Refund is an integral part of Goods and Service Tax law since it is the government reimbursement of taxes to a taxpayer. Thus, the taxpayer as well as the refund authorities have to be fully ac More
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